{
    "document_id": 15043,
    "page": 131,
    "width_pt": 612,
    "height_pt": 792,
    "rotation": 270,
    "pipeline_version": "paddleocr-vl-1.6+paul-48",
    "engine": "paddleocr_vl",
    "source_run_id": 15159,
    "item_count": 22,
    "counts_by_type": {
        "caption": 1,
        "footer": 3,
        "header": 1,
        "table": 1,
        "table_cell": 16
    },
    "build_ms": 1,
    "items": [
        {
            "id": "p131.1",
            "order": 1,
            "type": "header",
            "bbox": {
                "l": 216.48,
                "t": 743.28,
                "r": 384,
                "b": 708.96
            },
            "text": "KENTUCKY STATE UNIVERSITY\nNOTES TO FINANCIAL STATEMENTS\nJune 30, 2020",
            "attrs": {
                "block_label": "header"
            },
            "level": 2
        },
        {
            "id": "p131.2",
            "order": 2,
            "type": "caption",
            "bbox": {
                "l": 80.88,
                "t": 678,
                "r": 342.48,
                "b": 642
            },
            "text": "NOTE 9 – DEFINED BENEFIT PENSION PLANS (Continued)\nBenefits Provided",
            "attrs": {
                "block_label": "figure_title"
            }
        },
        {
            "id": "p131.3",
            "order": 3,
            "type": "table",
            "bbox": {
                "l": 87.12,
                "t": 637.68,
                "r": 519.36,
                "b": 109.92
            },
            "text": "",
            "attrs": {
                "block_label": "table",
                "n_rows": 6,
                "n_cols": 3,
                "integrity": {
                    "skipped": "no_text_layer"
                }
            },
            "children": [
                {
                    "id": "p131.3.1",
                    "order": 4,
                    "type": "table_cell",
                    "bbox": {
                        "l": 87.12,
                        "t": 637.68,
                        "r": 231.2,
                        "b": 549.72
                    },
                    "text": "",
                    "attrs": {
                        "row": 0,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p131.3.2",
                    "order": 5,
                    "type": "table_cell",
                    "bbox": {
                        "l": 231.2,
                        "t": 637.68,
                        "r": 375.28,
                        "b": 549.72
                    },
                    "text": "Tier 1 Participation Prior to July 1, 2008",
                    "attrs": {
                        "row": 0,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "column_header": true,
                        "header_source": "heuristic"
                    }
                },
                {
                    "id": "p131.3.3",
                    "order": 6,
                    "type": "table_cell",
                    "bbox": {
                        "l": 375.28,
                        "t": 637.68,
                        "r": 519.36,
                        "b": 549.72
                    },
                    "text": "Tier 2 Participation on or After July 1, 2008",
                    "attrs": {
                        "row": 0,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "column_header": true,
                        "header_source": "heuristic"
                    }
                },
                {
                    "id": "p131.3.4",
                    "order": 7,
                    "type": "table_cell",
                    "bbox": {
                        "l": 87.12,
                        "t": 549.72,
                        "r": 231.2,
                        "b": 461.76
                    },
                    "text": "Covered Employees:",
                    "attrs": {
                        "row": 1,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p131.3.5",
                    "order": 8,
                    "type": "table_cell",
                    "bbox": {
                        "l": 231.2,
                        "t": 549.72,
                        "r": 375.28,
                        "b": 461.76
                    },
                    "text": "University faculty and professional staff that do not choose the Optional Retirement Plan (Deferred Contribution)",
                    "attrs": {
                        "row": 1,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p131.3.6",
                    "order": 9,
                    "type": "table_cell",
                    "bbox": {
                        "l": 375.28,
                        "t": 549.72,
                        "r": 519.36,
                        "b": 461.76
                    },
                    "text": "University faculty and professional staff that do not choose the Optional Retirement Plan (Deferred Contribution)",
                    "attrs": {
                        "row": 1,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p131.3.7",
                    "order": 10,
                    "type": "table_cell",
                    "bbox": {
                        "l": 87.12,
                        "t": 461.76,
                        "r": 231.2,
                        "b": 373.8
                    },
                    "text": "Benefit Formula:",
                    "attrs": {
                        "row": 2,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p131.3.8",
                    "order": 11,
                    "type": "table_cell",
                    "bbox": {
                        "l": 231.2,
                        "t": 461.76,
                        "r": 519.36,
                        "b": 373.8
                    },
                    "text": "Final Compensation X Benefit Factor X Years of Service",
                    "attrs": {
                        "row": 2,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 2
                    }
                },
                {
                    "id": "p131.3.9",
                    "order": 12,
                    "type": "table_cell",
                    "bbox": {
                        "l": 87.12,
                        "t": 373.8,
                        "r": 231.2,
                        "b": 285.84
                    },
                    "text": "Final Compensation:",
                    "attrs": {
                        "row": 3,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p131.3.10",
                    "order": 13,
                    "type": "table_cell",
                    "bbox": {
                        "l": 231.2,
                        "t": 373.8,
                        "r": 375.28,
                        "b": 285.84
                    },
                    "text": "Average of the highest 5 annual salaries reduced 5% per year from the earlier of age 60 or the date 27 years of service would have been completed. Average of the highest 3 annual salaries if age 55 with 27 or more years of service. The minimum annual service allowance for all members is $440 multiplied by credited service.",
                    "attrs": {
                        "row": 3,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p131.3.11",
                    "order": 14,
                    "type": "table_cell",
                    "bbox": {
                        "l": 375.28,
                        "t": 373.8,
                        "r": 519.36,
                        "b": 285.84
                    },
                    "text": "Average of the highest 5 annual salaries reduced 6% per year from the earlier of age 60 or the date 27 years of service would have been completed. Average of the highest 3 annual salaries if age 55 with 27 or more years of service. The minimum annual service allowance for all members is $440 multiplied by credited service.",
                    "attrs": {
                        "row": 3,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p131.3.12",
                    "order": 15,
                    "type": "table_cell",
                    "bbox": {
                        "l": 87.12,
                        "t": 285.84,
                        "r": 231.2,
                        "b": 197.88
                    },
                    "text": "Benefit Factor:",
                    "attrs": {
                        "row": 4,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p131.3.13",
                    "order": 16,
                    "type": "table_cell",
                    "bbox": {
                        "l": 231.2,
                        "t": 285.84,
                        "r": 375.28,
                        "b": 197.88
                    },
                    "text": "Non-University members: 2.00% for service prior to 7/1/1983; 2.50% for service after 7/1/1983; 2.00% if participation after 7/1/2002 and less than 10 years; 2.50% if participation after 7/1/2002 and more than 10 years; 3.00% if retire after 7/1/2004 with more than 30 years. University members: 2.0% for each year of service.",
                    "attrs": {
                        "row": 4,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p131.3.14",
                    "order": 17,
                    "type": "table_cell",
                    "bbox": {
                        "l": 375.28,
                        "t": 285.84,
                        "r": 519.36,
                        "b": 197.88
                    },
                    "text": "Non-University members: 1.70% if less than 10 years; 2.00% if greater than 10 years, but no more than 20 years; 2.30% if greater than 20 years, but no more than 26 years; 2.50% if greater than 26 years, but no more than 30 years; 3.00% for service greater than 30 years. University members: 1.50% if less than 10 years; 1.70% if greater than 10 years, but less than 20 years; 1.85% if greater than 20 years, but less than 27 years; 2.00% if greater than 27 years.",
                    "attrs": {
                        "row": 4,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p131.3.15",
                    "order": 18,
                    "type": "table_cell",
                    "bbox": {
                        "l": 87.12,
                        "t": 197.88,
                        "r": 231.2,
                        "b": 109.92
                    },
                    "text": "Cost of Living Adjustment (COLA):",
                    "attrs": {
                        "row": 5,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p131.3.16",
                    "order": 19,
                    "type": "table_cell",
                    "bbox": {
                        "l": 231.2,
                        "t": 197.88,
                        "r": 519.36,
                        "b": 109.92
                    },
                    "text": "1.5% annually additional ad hoc increases must be authorized by the General Assembly.",
                    "attrs": {
                        "row": 5,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 2
                    }
                }
            ]
        },
        {
            "id": "p131.4",
            "order": 20,
            "type": "footer",
            "bbox": {
                "l": 507.36,
                "t": 78.24,
                "r": 522.48,
                "b": 67.44
            },
            "text": "38.",
            "attrs": {
                "block_label": "number"
            }
        },
        {
            "id": "p131.5",
            "order": 21,
            "type": "footer",
            "bbox": {
                "l": 279.36,
                "t": 99.6,
                "r": 330.96,
                "b": 87.12
            },
            "text": "(Continued)",
            "attrs": {
                "block_label": "footer"
            }
        },
        {
            "id": "p131.6",
            "order": 22,
            "type": "footer",
            "bbox": {
                "l": 258.96,
                "t": 47.76,
                "r": 352.08,
                "b": 36.96
            },
            "text": "Page 131 of 178",
            "attrs": {
                "block_label": "number"
            }
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}